Oregon Corporation Requirements

After forming a corporation, you must undertake certain steps on an ongoing basis to keep your business in compliance. These steps are also important in preserving the limited liability a corporation provides its owners. This guide outlines the ongoing requirements for Oregon corporations.

Corporate records

Oregon corporations must keep the following items with their corporate records at their principal office:

  • The Articles of Incorporation and any amendments
  • Bylaws or restated bylaws and any amendments
  • Permanent records of minutes of director and shareholder meetings
  • Permanent records of actions taken by the shareholders or directors without a meeting or by a committee of the board of directors in place of the board of directors on behalf of the corporation
  • Resolutions by the board of directors creating one or more classes or series of shares and fixing their relative rights, preferences and limitations
  • An alphabetical record of shareholders including their names and addresses and listing the number and class of shares held
  • Written communications to shareholders for the past three years
  • A list of names and business addresses of current directors and officers
  • Most recent annual report

Corporate taxes and fees

The following are taxation requirements and ongoing fees for Oregon corporations:

  • Annual report. Oregon requires corporations to file an annual report on or before the anniversary date of the incorporation. The filing fee is $50.
  • Taxes. For complete details on state taxes for Oregon corporations, visit Business Owner's Toolkit or the State of Oregon.
  • Federal tax identification number (EIN). An EIN is required for corporations that will have employees. Additionally, most banks require an EIN in order to open a business bank account.
  • State tax identification number. Oregon does not require a state tax identification number.

Business licenses

Business licenses and/or permits are required for most businesses. The BizFilings Business License Application Package can help you stay on top of these requirements.

S corporation election

Oregon recognizes the federal S corporation election and does not require a state-level S corporation election.

Additional Oregon information

View the following additional resources BizFilings has for forming and maintaining companies in Oregon: